Taxmann's Income Tax Rules covers the Amended, Updated & Annotated text of the Income-tax Rules, 1962 (updated till Income-tax [Twenty First Amendment] Rules, 2021).

The Present Publication is the Revised & Reprint 58^th Edition, authored by Taxmann’s Editorial Board, with the following noteworthy features:

• [Recent Changes] in the book include:
• Changes in 15 Rules & insertion of 9 new Rules
• Omission of 24 Rules & 70+ Forms
• Revised LTC Rules
• New Rules & Forms for registration and approval of Charitable Trusts, Institutions and Funds
• New Rule for computation of Capital Gains and WDV of Goodwill
• New Rules for computation of Capital Gains
• New Rule specifying the threshold limit for Significant Economic Presence
• New Rule for computation of FMV of Capital Assets transferred in a slump sale
• [Coverage] of this book includes:
• All Rules and Schemes, which are either notified under the Income-tax Act or are referred to in different provisions of the Income-tax Act, are covered
• Contains 23 divisions covering all Rules relevant under the Income-tax Act i.e.,
• Income-tax Rules
• ICDS
• STT Rules
• Equalisation Levy Rules
• Small Saving Schemes, etc.
• [Action Points for Forms] All Forms carry Action Points that explains the Relevant Provisions and Process of Filing
• [Quick Identification for Redundant & e-Forms]
• [Bestseller Series] Taxmann’s series of Bestseller Books for more than Five Decades
• [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of ‘Zero Error’

This book is published in two volumes, and the contents of the book are as follows:

• Income-tax Rules, 1962
• Income Computation and Disclosure Standards
• Income-tax (Appellate Tribunal) Rules, 1963
• Commodities Transaction Tax Rules, 2013
• Securities Transaction Tax Rules, 2004
• Equalisation Levy Rules, 2016
• Prohibition of Benami Property Transaction Rules, 2016
• Income-tax Settlement Commission (Procedure) Rules, 1977
• Capital Gains Accounts Scheme, 1988
• Income-tax (Dispute Resolution Panel) Rules, 2009
• Authority for Advance Rulings (Procedure) Rules, 1996
• Reverse Mortgage Scheme, 2008
• Tax Return Preparer Scheme, 2006
• Bank Term Deposit Scheme, 2006
• Reduction of Wavier of Interest under Section 234A/234B/234C
• Delay in Filing Refund Claim
• Centralised Verification Scheme, 2019
• Faceless Assessment Appeal & Penalty
• Sukanya Samriddhi Account Scheme, 2019
• Senior Citizen’s Savings Scheme, 2019
• Kisan Vikas Patra Scheme, 2019
• Public Provident Fund Scheme, 2019
• National Savings Certificates (VIII Issue) Scheme, 2019
• Centralised Processing of Returns Scheme, 2011